Notification: S.O.1002

Section(s) Referred: 35 ,35(1) ,35(1)(ii)


Date of Issue: 20/11/1980

In continuation of this Department’s notification No. 2368 (F. No. 203/74/78–ITA. II) dated 27-6-1980 it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of “scientific research association” in the field of Medical Research subject to the following conditions :—

1. That the Association will maintain a separate account of the sums received by it for medical research.

2. That the Association will furnish annual return of its scientific research activities to the Council by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.

3. That the Association will furnish an annual audited statement of accounts to the Council by 31st May each year and in addition send a copy of it to the concerned Income-tax Commissioner.


Aravind Eye Hospital of Govel Trust, Madurai.

This notification is effective for a period of 3 years from 24-4-1980 to 23-4-1983.

[No. 3747/F. No. 203/244/80–ITA. II]

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